Hestor Company’s records indicate the following information:

Merchandise inventory,

1 Jan 07

$550,000

Purchases, January 1 through

31 Dec 07

2,250,000

Sales, January 1 through

31 Dec 07

3,000,000

On December 31, 2007 a physical inventory determined that ending inventory of $600,000 was in the warehouse. Hestors gross profit on sales has remained constant at 30%. Hestor suspects some of the inventory may have been taken by some new employees. At December 31, 2007 what is the estimated cost of missing inventory?

a. $100,000

b. $200,000.

c. $300,000

d. $700,000